Residency Status

Introduction

Nonresident Alien Intake and Interview Process — Form 13614NR

Use Form 13614NR, Nonresident Alien Intake and Interview Sheet to engage taxpayers in preparing accurate returns. To ensure quality and accuracy on each return, use the approved intake and interview sheet as a starting point for a comprehensive interaction with the taxpayer, in combination with all the source documents provided by the taxpayer. Confirm each item on the approved intake and interview sheet, to make sure you and the taxpayer have considered all the necessary information to ensure that all questions and issues have been addressed. If items are incorrect or incomplete, revisit the issue and make corrections to the return, as needed.

Some nonresident alien students may believe that they can choose to be treated as a resident alien in order to claim the refundable education credits. Be sure to address proper residency status with each taxpayer.